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Accreditation of the Customs Statute of the Union with AES

With the entry into development of the accreditation system for proof of Union customs status electronically, POUS in 2024, documents proving Union status must be requested in this application exclusively and the generation of a T2LF may only be requested through the export declaration for national exchanges of Union merchandise and T2L when the destination is Andorra.

However, until the entry into production of the POUS system, scheduled during the first quarter of 2024, the use of the AES system will be allowed to obtain of proof of customs status of the Union in the rest of the cases, in order for economic operators to adapt to the new situation.

In summary, AES will be supported during this transitional period:

  • CO type declarations with customs office of declaration that begins with ES0035 or ES0038, and has as destination a Member State of the EU or any customs office of declaration other than the previous ones but destination any of the so-called special tax territories:
    • Canary Islands
    • The following French overseas territories: Guadeloupe, Martinique, Mayotte, French Guiana and Réunion
    • Mount Athos
    • Aland Island
  • These declarations may include the code C620 in the data element: Supporting document

Moreover,

  • EX type declarations, destined for Andorra, may include the code N825 in the Supporting document data element (Submitted documents).

In this way, proof of the Customs Status of the Union ## T2LF and can be obtained with the export/dispatch declaration in the AES ## system. T2L ##3##.